(A) Lien established. Upon the confirmation of each special assessment roll the special assessments shall become a debt to the city from the persons to whom they are assessed and shall until paid be a lien upon the property assessed for the amount of the assessment and all interest and charges thereon. The lien shall be of the same character and effect as created by the Charter for city taxes.
(B) Character of lien. All liens above referred to shall be of the same character and effect as the lien created by the city for taxes and shall include accrued interest and charges thereon.
(C) Destruction or impairment of lien. No judgment or decree, nor any action of the Council vacating a special assessment shall destroy or impair the lien of the city upon the premises assessed for the amount of the assessment as may be equitably charged against the same, or as by regular mode of proceeding, might have been lawfully assessed thereon.
(D) Failure to receive notice. Failure of any owner to receive any notice required to be sent under the provisions of the City Charter and this chapter shall not invalidate any special assessment or special assessment roll.
(E) Special liability of owner. In addition to the property tax lien created hereunder, any special assessment levied by the city shall constitute a debt owed to the city and may be collected in the same manner as any contracted debt, or in the same manner as provided by law for the collection of personal property taxes.
(Ord. 54, passed 12-3-1953)